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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 ZtxXDnnmZ5kb+beRsbXQig==

<SEC-DOCUMENT>0000088053-01-500466.txt : 20010830
<SEC-HEADER>0000088053-01-500466.hdr.sgml : 20010830
ACCESSION NUMBER:		0000088053-01-500466
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20010630
FILED AS OF DATE:		20010829

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KOREA FUND INC
		CENTRAL INDEX KEY:			0000748691
		STANDARD INDUSTRIAL CLASSIFICATION:	 []
		IRS NUMBER:				133226146
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-04058
		FILM NUMBER:		1726405

	BUSINESS ADDRESS:	
		STREET 1:		345 PARK AVE
		STREET 2:		C/O SCUDDER STEVENS & CLARK INC
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10154
		BUSINESS PHONE:		6173305464
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>NSAR-B
<TEXT>
<PAGE>      PAGE  1
000 B000000 06/30/2001
000 C000000 748691
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 A
001 A000000 THE KOREA FUND, INC.
001 B000000 811-4058
001 C000000 6172952572
002 A000000 345 PARK AVENUE
002 B000000 NEW YORK
002 C000000 NY
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008 B000001 A
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008 D010001 NEW YORK
008 D020001 NY
008 D030001 10154
008 A000002 DAEWOO CAPITAL MANAGEMENT CO., LTD.
008 B000002 S
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008 D010002 SEOUL
008 D050002 S. KOREA
010 A000001 SCUDDER FUND ACCOUNTING CORPORATION
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011 B000001 8-298
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<PAGE>      PAGE  2
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<PAGE>      PAGE  3
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<PAGE>      PAGE  6
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SIGNATURE   JOHN MILLETTE
TITLE       SECRETARY


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>roi-kor.txt
<DESCRIPTION>REPORT OF INDEPENDENT ACCOUNTANTS
<TEXT>
                        REPORT OF INDEPENDENT ACCOUNTANTS

To the Board of Directors and the Shareholders of The Korea Fund, Inc.:

In planning and  performing  our audit of the financial  statements of The Korea
Fund,  Inc.  (the "Fund"),  for the year ended June 30, 2001, we considered  its
internal control,  including control activities for safeguarding securities,  in
order to determine our auditing  procedures  for the purpose of  expressing  our
opinion on the financial  statements and to comply with the requirements of Form
N-SAR, not to provide assurance on internal control.

The  management of the Fund is  responsible  for  establishing  and  maintaining
internal control. In fulfilling this responsibility,  estimates and judgments by
management  are  required to assess the expected  benefits and related  costs of
controls.  Generally,  controls  that are  relevant  to an audit  pertain to the
entity's objective of preparing financial  statements for external purposes that
are  fairly   presented  in  conformity  with  generally   accepted   accounting
principles.   Those  controls   include  the   safeguarding  of  assets  against
unauthorized acquisition, use, or disposition.

Because of inherent  limitations in internal control,  errors or fraud may occur
and not be detected.  Also,  projection of any evaluation of internal control to
future  periods  is  subject to the risk that  controls  may  become  inadequate
because of changes in conditions or that the  effectiveness  of their design and
operation may deteriorate.

Our consideration of internal control would not necessarily disclose all matters
in  internal   control  that  might  be  material   weaknesses  under  standards
established  by the  American  Institute  of  Certified  Public  Accountants.  A
material weakness is a condition in which the design or operation of one or more
of the internal control components does not reduce to a relatively low level the
risk  that  misstatements  caused  by error or fraud in  amounts  that  would be
material in relation to the financial statements being audited may occur and not
be  detected  within a timely  period  by  employees  in the  normal  course  of
performing  their assigned  functions.  However,  we noted no matters  involving
internal  control  and  its  operation,   including  controls  for  safeguarding
securities,  that we consider to be material  weaknesses  as defined above as of
June 30, 2001.

This  report is  intended  solely  for the  information  and use of the Board of
Directors,  management,  and the Securities  and Exchange  Commission and is not
intended  to be and  should not be used by anyone  other  than  these  specified
parties.




/s/PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Boston, Massachusetts
August 17, 2001

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
